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The Homelessness Gross Receipts Tax Ordinance

Homelessness Gross Receipts Tax

The Homelessness Gross Receipts Tax is operative as of January 1, 2019.

This tax generally applies if you have more than $50,000,000 in total combined taxable gross receipts, or if you are subject to the administrative office tax.

In addition to the existing Gross Receipts and Payroll Expense Taxes, this measure imposes an additional gross receipts tax of 0.175% to 0.69% on combined taxable gross receipts over $50 million. Businesses or combined groups that pay the administrative office tax will pay an additional tax of 1.5% on their payroll expense in San Francisco.

These additional taxes would not apply to:

Certain nonprofit organizations and businesses exempt from local taxation, such as banks and insurance companies;

Receipts that are exempt from the gross receipts tax; and

Receipts subject to the City’s Early Care and Education Commercial Rents Tax.

Persons projected to be subject to the Homelessness Gross Receipts Tax (based their 2018 gross receipts tax returns) will see an estimated payment amount for tax year 2019 on their quarterly bills. There will be no penalties for underpayment or late payment of the estimated taxes for the Homelessness Gross Receipts Tax during tax year 2019.

Note: The City and County of San Francisco, the SF311 Customer Service Center and The Office of the Treasurer & Tax Collector can only provide general information and cannot advise customers on detailed tax matters regarding their business. This includes ordinance interpretations and tax calculation of payment or fees. Consult your own tax professional, tax attorney, or Certified Public Accountant for specific questions regarding your business.

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Submit a service request. A Representative will contact you on the SAME DAY of the request if submitted prior to 7:00 pm. Requests received after 7:00 pm will receive a response by the next business day.